Quick off the Wall Tax question for parents

Luigi59
Thu, 31 Jan 2008 13:38:02 +0000

Four tests will qualify a child to be a dependent

These rules enable you claim a child as a dependent.

Qualifying Children

To be claimed as a qualifying child, the person must meet four criteria:

Relationship — the person must be your child, step child, adopted child, foster child, brother or sister, or a descendant of one of these (for example, a grandchild or nephew).

Residence — for more than half the year, the person must have the same residence as you do.

Age — the person must be

[ul]
[]under age 19 at the end of the year, or
[]under age 24 and a be a full-time student for at least five months out of the year, or
[li]any age and totally and permanently disabled.[/ul] [/li]
Support — the person did not provide more than half of his or her own support during the year.

As your son will not be living with you for more than half the year, he cannot be claimed.

He should file his own tax returns as well.